CORRESP 1 filename1.htm Correspondence Letter

November 15, 2011

VIA EDGAR SUBMISSION

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

 

Attention:   

Brad Skinner

Jennifer O’Brien

Michael Fay

Re:   

Kellogg Company

Form 10-K for Fiscal Year Ended January 1, 2011

Filed February 25, 2011

Form 10-Q for Fiscal Quarter Ended July 2, 2011

Filed August 5, 2011

File No. 001-04171

Ladies and Gentlemen:

On behalf of Kellogg Company (the “Company”), I refer to the letter from the Staff of the Division of Corporation Finance of the Securities and Exchange Commission dated November 1, 2011, containing comments on the above-referenced filings. As discussed with Jennifer O’Brien on November 14, 2011, the Company requested additional time in order to respond to the Commission’s comment letter. Based on the discussion with Ms. O’Brien, the Company plans to provide a response to the Commission on or before December 16, 2011. Thank you for this courtesy.

If you require additional information, please feel free to call me at (269) 961-2009.

Sincerely,

/s/ Ronald L. Dissinger

Ronald L. Dissinger

Senior Vice President and Chief Financial Officer

Kellogg Company

 

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